This 13th edition introduces learners to general accounting principles and the disclosure requirements of company financial statements. In this comprehensive and up-to-date publication, principles are illustrated through questions and solutions. The learner's understanding of principles is gradually broadened by an increase in the degree of difficulty of the questions that are asked. Self-study is actively encouraged by the inclusion of questions for which the solutions are available to prescribing institutions only. Changes brought about by new accounting standards, issued as a consequence of the South African Institute of Chartered Accountants' Improvement of Accounting Standards Project, have once again been incorporated in this latest edition. "Accounting Standards" is intended to satisfy the specific requirements of learners and to reduce the workload of educators.

Basic Accounting: Service Business Study Guide is designed as a reference material in introductory accounting that can be used by readers, especially students, taking basic accounting for service business. Presentations and discussions of various accounting concepts and frameworks are simplified to provide the reader with an initial working knowledge on the different steps of the accounting cycle for a service business. Emphasis is given to various accounting concepts, at the same time, the development of the procedural accounting skills. Different basic accounting frameworks and forms are used to assist readers in understanding seemingly complex accounting subject matters. The authors would...

Now in its second edition, this publication gives readers a broad and basic understanding of the key issues for each International Accounting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. Each chapter also contains a case study that illustrates the practical application of key concepts in a particular standard. This gives the non-technical reader the tools to participate in discussions on the appropriateness or application of a standard in a given situation. The reader can also evaluate the effect that applying a given standard will have on the financial results and position of a division or an entire enterprise.

This fifth edition of Accounting Theory presents the principal approaches and proposed solutions to the problem of formulating an accounting theory and brings the book up to date with the latest theoretical developments. Accounting theory is a highly complex subject for students to understand. No single generally accepted theory has been created, despite many attempts. Different assumptions and methodologies have resulted in a variety of frameworks, which some experts find acceptable. But it is vital to uphold the consistent standards that define the nature, function and scope of financial statements and the techniques for producing them. To understand how accounting theories are constructed...